Income Tax (Earnings and Pensions) Act 2003U.K.
This section has no associated Explanatory Memorandum
351.—(1) Paragraph 37 (index of defined expressions) is amended as follows.
(2) Omit the entry for “Special Commissioners”.
(3) Following the entry for “shares” insert—
“tribunal section 989 of ITA 2007”.
Commencement Information
I1Sch. 1 para. 351 in force at 1.4.2009, see art. 1(2)